book entry
noun
ukus[C]ACCOUNTING
arecordof eachamountofmoneyspentorreceivedin a company'saccounts:
Allpurchasesshould have abookentryin theaccounts.
[U]FINANCE
asystemused torecordwhoownsshares,bonds, etc. when eachowneris not given acertificate(=documentshowingwhoownssomething):
Thetransferiseffectedby anelectronicbookentrysystem.